Comment by dedward

You could argue it's the quality of the master, and the mastering process, and you'd be right. That's a no-brainer.

"but if you take a copy of the original transcoded to 16/44 and compare it again with the 24/96 copy you can hear the same effect." I could believe that, but do you mean to do the transcoding yourself? IN this case you become the engineer, and the tools you use and all that become vital as well.

Having heard stunningly awesome CD's of DSOTM on a homebuild heathkit amp and some old speakers and not believing my ears when I saw what the setup was, I'm skeptical... can't help it.